Assessment, as an integral part of the management process, it is the most effective system for the certification of the organization personnel. This procedure helps in determining the qualification and level of knowledge of employees, assess their abilities, moral and business skills. Each employee in the performance of his duties must use rational methods and modern technical means to ensure effective organization of production. The purpose of the article is substantiation of theoretical principles and development of practical recommendations for improving the procedure for assessing an agricultural organization personnel. The objectives of the research are: study of theoretical aspects and methodological tools, identification of the stages, and development of documentary support for the personnel assessment system. Such methods as the analysis of scientific and theoretical sources, the systematic approach, the method of comparative analysis, and generalization were used in the process of writing the article. The paper presents recommendations for the development of an effective certification system and its documentary support in agricultural organizations perfectly meeting the goals of the organization under study as well as its needs and the organizational culture developed in it.
In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.
The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.
Nowadays, the sustainable development of agriculture is impossible without state support at current economic conditions. It is due to the peculiarities of agricultural production, which has a lower productivity, compared with other industries, but plays a vital role in the provision of food, that allows us to solve the problem of strategic national security fully. One of the main forms of state support is targeted allocation of budget subsidies to agricultural enterprises, thus improving the efficiency of their use is only possible through the use of objective information, which is useful for management decision-making, the formation of which provides by accounting system. The carried research in the current conditions allowed us to solve the problem, mentioned in the introduction, make the appropriate general conclusions and recommendations, aimed to more efficient use of government subsidies in the agricultural organizations. In this paper we have identified the main criteria for the evaluation of grants for the purpose of rational distribution and effective use. Today, the operation of agricultural production in all developed countries is entirely based on a system of effective government incentives. In European Union countries through a variety of techniques and actions of government regulation (system of grants and subsidies, preferential loans, the application of special tax regimes, the reduction of tariffs on consumed agricultural resources, the system of credit and insurance compensation from the budget and others) performed less stable support of monopolized agriculture by redistributing income from more monopolized industry, that allows us to develop the agricultural sector at a higher level of innovation. It is extremely important to develop an effective mechanism for compliance with the criteria subsidies. From the point of view of its simplicity, the attractive approach would be to organize a unified Development Bank, which would treat all agricultural enterprises, wishing to implement a project. But the emergence of competent organizations, capable of protecting national interests, nothing is guaranteed, even under the best of circumstances, this will require significant resources and time. In addition, the same amount of money will be more useful, if you use them as subsidies for interest payments of loans, than in the role of capital. The new rules are provided corresponding transparent methods of distribution of subsidies between companies, complemented by the availability of subsidies, aimed to promoting structural reforms in certain sectors of agriculture. Moreover, the rules provided with indicators of not only the quantitative characteristics of achieving concrete results, but also qualitative changes resulting from the effective use of subsidies.
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